An American Depositary Receipt (ADR) is a financial instrument issued by U.S. banks that allows domestic investors to buy shares in foreign companies more conveniently. ADRs trade on U.S. stock exchanges and over-the-counter markets like domestic stocks.
The American Economic Association (AEA) is a professional organization that primarily consists of academicians in the field of economics, promoting research and knowledge dissemination.
Comprehensive legislation that repeals the Foreign Sales Corporation/Extraterritorial Income regime, creates a new tax deduction for manufacturers, enhances small business expensing, and introduces numerous other changes affecting U.S. businesses and tax regulations.
The American Management Association (AMA) is a professional management association located in New York known for its comprehensive publications, nationwide wage surveys on professional and management compensation, as well as a variety of training seminars and meetings for management personnel.
The American Marketing Association (AMA) is a national professional society headquartered in Chicago that caters to marketing professionals, including executives, researchers, sales managers, promotion managers, and marketing educators. It provides valuable resources like Marketing News, the Journal of Marketing, and the Journal of Marketing Research.
The American National Standards Institute (ANSI) is an institution that issues official standards in various industries to ensure quality, safety, and interoperability.
The American Opportunity Tax Credit (AOTC) provides a tax credit of up to $2,500 annually for qualified education expenses for the first four years of postsecondary education. It is a modification of the former Hope Scholarship tax credit.
An arrangement by a hotel whereby it charges a business person a price that includes room, meals, and services.
The American Recovery and Reinvestment Act of 2009 was a federal law enacted to counteract the economic downturn and financial crisis of the previous year, deploying $790 billion towards infrastructure projects, tax incentives, and financial assistance to state and local governments.
The American Society of Appraisers (ASA) is an international organization representing appraisal professionals across various disciplines, committed to advancing the profession since 1936.
Comprehensive overview of the American Stock Exchange (AMEX), including its history, trading features, and acquisition by NYSE Euronext.
A detailed exploration of the Americans with Disabilities Act (ADA) and its impact on ensuring equal opportunities for individuals with disabilities.
The Americans with Disabilities Act (ADA) is a landmark federal law that prohibits discrimination against individuals with disabilities, ensuring equal opportunities in hiring practices and the design of public buildings.
Amicus Curiae, Latin for 'friend of the court,' refers to a person or organization not a party to the case who assists a court by offering information, expertise, or insight that has a bearing on the issues in the case.
Comprehensive coverage of the Amortization Period, detailing the timeframe during which principal and interest payments for a loan are made, and the process to fully amortize the loan.
An Amortization Schedule is a comprehensive table detailing each periodic payment on a loan, delineating the interest and principal components, and displaying the remaining unpaid loan balance for the loan's full term.
Detailed explanation of Amortization Term, its relevance in debt repayment, different structures, and practical examples.
An amortized loan involves periodic payments towards both principal and interest, ultimately resulting in the full repayment of the principal amount over the loan's term.
An in-depth explanation of 'Amount', its types, applications, historical context, and related terms.
The concept of 'Amount at Risk' is critical in both life and property insurance, serving as a measure of the insurer's potential financial exposure.
Understanding the Compound Amount of One Per Period: Formula, Examples, and Applications
A comprehensive overview of the ampersand character (&), its history, usage in various contexts, comparisons with the word 'and', and its relevance in modern communication.
An overview of AMTRAK, the trade name of the National Railroad Passenger Corporation, including its history, services, and operational details.
An in-depth exploration of analog representation of data, its applications, and comparisons with digital representation.
Analysis involves the thorough examination and division of a business-related situation or problem into major elements to understand the item in question and make appropriate recommendations.
Comprehensive guide to Analysis of Variance (ANOVA), a statistical model that tests whether or not groups of data have the same or differing means.
An analyst is a professional who studies data and provides recommendations on business actions. Analysts may specialize in various fields such as budgets, credit, securities, financial patterns, and sales.
A comprehensive and detailed examination of the procedures and techniques employed to perform an analysis of a situation or event.
An anchor tenant is the primary, often major, tenant in a shopping center or office building, playing a crucial role in attracting other tenants and securing financing.
Detailed information on the term 'ancillary,' its applications, types, historical context, examples, and related terms in various fields.
Detailed exploration of Android, Google's operating system, its applications, types, historical context, and more.
Annexation is the process by which an incorporated city expands its boundaries to include a specified area, governed by state law and typically requiring a public ballot.
A comprehensive explanation of the statistical technique of annualizing, which extends figures covering a period of less than a year to encompass a 12-month period, accounting for any seasonal variations to ensure accuracy.
A comprehensive overview of Annual Debt Service, its components, significance, and calculations in corporate finance.
A comprehensive overview of Annual Earnings, including definitions, tax implications, and reconciliation processes.
Annual Gift Tax Exclusion allows donors to exclude a specified amount of their gifts from gift taxes each year. The exclusion amount has been $13,000 per donee for the years 2010 and 2011 and increases periodically to account for inflation.
An Annual Meeting is a once-a-year gathering where company managers report to stockholders on the year's results and the board of directors stands for election.
An in-depth explanation of the Annual Mortgage Constant, its formula, applications, and significance in finance and real estate.
Comprehensive guide on Annual Percentage Rate (APR) - the cost that consumers pay for credit, expressed as a simple annual percentage.
A detailed examination of Annual Renewable Term Insurance, including its characteristics, benefits, drawbacks, examples, and comparisons with other life insurance types.
A comprehensive definition and explanation of annual wage, including calculation, types, significance, and related terms.
A comprehensive explanation of the Annualized Rate, its calculation, application, and relevance in various fields such as finance and sales.
An annuitant is an individual who receives the benefits of an annuity, a financial product that guarantees a series of payments for life or a specified period.
Detailing the process of beginning a series of payments from the capital built up in an annuity with conditions on fixed amounts, periods, or lifetimes.
Annuity Due is a type of annuity where payments are made at the beginning of each period. Explore its definition, mathematical formulas, types, and more.
A comprehensive understanding of Annuity Factor, its mathematical representation, applications, and importance in Finance and Economics.
An annuity in advance is a series of equal or nearly equal payments made at the beginning of each period, commonly used in lease agreements and certain types of loans.
Annuity In Arrears, also known as Ordinary Annuity, refers to a series of equal payments made at the end of consecutive periods over a fixed length of time. Commonly used in finance and real estate.
Annuity Income provides regular payments derived from an annuity investment, offering financial stability and predictability for individuals in retirement or other financial planning scenarios.
The expected duration an investor plans to hold a particular investment before selling it.
A comprehensive overview of anticipatory breach, including its definition, types, examples, historical context, and legal implications.
Comprehensive overview of Antitrust Acts and their role in maintaining competition and preventing monopolies in the marketplace.
Antivirus software monitors a computer for viruses by looking for irregularities in a system and comparing its findings to a database of virus information. Regular updates are crucial for protection against newly created viruses.
A detailed overview of AOL, its history, significance, and role in the evolution of the internet.
An in-depth overview of apartments, their characteristics, types, historical context, and practical considerations.
An apartment building is a residential structure with multiple apartment units, sharing a common entrance and hallway, and sometimes featuring additional commercial spaces. Understand its definition, depreciation rules, and applications.
APL is an interactive computer programming language that excels at handling complex mathematical operations, utilizing Greek letters and special symbols which necessitate a specially designed computer terminal.
APP, short for Application, is software designed to perform specific tasks for users on devices such as tablets, smartphones, and computers.
Comprehensive explanation of the Apparent Authority doctrine where a principal is responsible for the acts of an agent based on the principal's words or conduct.
Understanding the definition, purpose, and implications of an appeal bond in the judicial system.
Comprehensive definition and context of the term Appellant in legal settings, covering its usage, historical context, types, and related terms.
Comprehensive overview of appellate courts, their authority, function, examples, and historical context.
The term 'appellee' refers to the party in a legal case who opposes an appeal, typically having won in the original court decision. This entry provides a detailed understanding of the term, its historical context, and applications in law.
A comprehensive guide to applets, small applications or utilities designed for specific tasks, usually run within larger programs. Examples include Microsoft Office's Draw, Graph, and Equation Editor.
An executable program designed to perform a specialized function outside of system maintenance.
An in-depth look at the Application of Funds in financial statements, exploring the Working Capital and Cash concepts, and their implications.
A detailed examination of Application Service Providers (ASPs), companies that replace standalone software with Web-based services billed on a periodic basis.
An applications programmer specializes in creating software that utilizes the computer as a tool to address specific applied problems. Explore roles, responsibilities, skills, and differences from systems programmers.
Utilization of economic principles and theoretical models in real-world scenarios to influence governmental and economic policy.
A detailed overview of apportionment, from property expenses allocation to federal and state tax considerations, including examples and special considerations.
A comprehensive insight into the professional opinion or estimate of the value of a property.
The Appraisal Foundation established in 1989 develops uniform requirements for appraisal qualifications and reporting standards, including the Uniform Standards of Professional Appraisal Practice (USPAP).
The Appraisal Institute is a global organization comprised of real estate appraisers that offers prestigious designations such as MAI, SRA, and SRPA to its members. It is dedicated to advancing professionalism, ethics, methodologies, and practices among real estate appraisal professionals.
An Appraisal Report outlines the findings of an appraisal engagement, with formats including restricted, summary, and self-contained reports, as dictated by the Uniform Standards of Professional Appraisal Practice (USPAP).
Detailed exploration of Appraisal Review, including processes, standards, and methodologies involved in the appraisal review performed by one appraiser on another appraiser's report.
A statutory remedy available to minority stockholders who object to extraordinary corporate actions, ensuring fair compensation through a stock repurchase.
An in-depth exploration of the concept of appraising, focusing on the estimation of property value, including methods, considerations, historical context, and related terms.
A comprehensive guide to understanding the role of an appraiser, their qualifications, importance in various fields, and leading professional organizations.
The term 'appreciate' encompasses both the increase in value and the recognition of significance. This article explores the multifaceted definition of appreciate, its applications in various fields, and its historical context.
Appreciated property refers to assets that have a fair market value greater than their original cost, adjusted tax basis, or book value. This entry covers types, considerations, examples, historical context, applicability, comparisons, related terms, FAQs, and references.
Detailed explanation of what an apprentice is, including their role, types, historical context, applicability, and related terms.
Comprehensive guide on the term 'Appropriate,' including its definitions, applications, and historical context.
Appropriated Expenditure refers to the amount set aside in a budget for a specific acquisition or purpose.
A comprehensive guide to the approved list of investments that mutual funds or other financial institutions are authorized to make. This list can be statutory and is critical to ensure fiduciary responsibility.
In property law, the term 'appurtenant' refers to the attachment of a restriction, such as an easement or covenant, to a piece of land, which benefits or restricts the owner of such land in his use and enjoyment.
A comprehensive overview of aptitude, its significance in various fields, and its implications in professional environments.
A detailed exploration of the role of an Arbiter, legal applications, comparisons with an Arbitrator, and more.
An arbitrage bond is issued by a municipality to gain an interest rate advantage by refunding higher-rate bonds before their call date. The proceeds from the lower-rate refunding issue are invested in higher-yielding treasuries until the first call date of the higher-rate issue being refunded.
An arbitrageur is a person or firm that engages in arbitrage to exploit price differences in various markets. By doing so, they help in ensuring market efficiency.
An arbitrator is an impartial person chosen by the parties to solve a dispute between them. This entry explores the role, responsibilities, and significance of arbitrators in conflict resolution.
Comprehensive guide to Archive Storage, its definition, types, historical context, and best practices.
Comprehensive understanding of 'Area' in terms of two-dimensional space and its application in various fields, such as real estate and professional expertise.
A comprehensive guide to understanding area codes, their functionality, history, types, and significance in telecommunication.
An in-depth explanation of arguments in computer spreadsheet programs such as Excel, including their types, usage, and significance.
Definition, calculation, application, and examples of the arithmetic mean, a fundamental statistical measure used for averaging data points.
An arm's-length transaction refers to a deal in which the buyers and sellers act independently without one party influencing the other, ensuring that both parties act in their own best interests.
An array is a structured collection of data elements arranged so that each item can be easily identified by its position, using subscripts.
A comprehensive look at arrearage, covering its definition, applications in finance and investment, historical context, and related terms.
A comprehensive guide to understanding Articles of Incorporation, the document that creates a private corporation according to the general corporation laws of the state.
An in-depth exploration of Artificial Intelligence, its history, types, applications, ethical considerations, and future outlook.
